THE 90 Test
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/the-90-test
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.